Results
Descriptive statistics
Table I presents descriptive statistics for the measured variables with the reliability of each scale. All measurement scales showed acceptable or high reliability with Cronbach’saexceeding 0.78 (Nunnally, 1978).
Convergent validity of the SysTrust principles
To examine the extent to which the three SysTrust principles converged on a single construct, the three items for the trust in system reliability scale were subjected to a factor analysis using principal component analysis. All three items loaded on a single factor accounting for 71 percent of the variability in the trust in system reliability score.
Factor loadings for the three items ranged from 0.70 to 0.92, indicating convergence and
a strong relationship between the items and the underlying factor. Overall, the results
suggest that potential users perceive the three principles to measure one single
underlying construct as the AICPA/CICA intended.